False invoicing: (1) inflated the price of export commodities. Foreign trade enterprises and production enterprises with the right to operate import and export falsely report the price of export goods through foreign orders and domestic orders under the guise of export products, and declare export tax rebates to the tax authorities. At the same time, guide the production enterprises to falsely issue special invoices for value-added tax, or increase the unit price and total amount, or increase the unit price and reduce the quantity, and the total amount remains unchanged. This situation is often carried out in the case of real goods export, and its form seems legal, and its means are more hidden and deceptive. (2) In order to maintain the normal tax rate, manufacturers who accept false special VAT invoices must make a fuss about the input invoices and obtain false input invoices for deduction. Invoices for waste materials and purchase invoices have become the best choice for tax fraudsters because of their tax benefits such as tax exemption and considerable difficulty in tax control. Manufacturers may set up their own waste recycling companies and issue fake invoices for themselves; Or pay a certain fee to the local waste company and get a fake invoice. (3) using other people's goods to defraud export tax rebates, using the condition that small-scale taxpayers do not apply for export tax rebates, colluding with foreign trade enterprises with import and export rights, and applying the blank customs declaration export contracts, export invoices and foreign exchange verification forms of foreign trade enterprises to declare exports when small-scale taxpayers export goods. At the same time, the invoicing enterprises sign false purchase and sale contracts with foreign trade companies, falsely issue special invoices for value-added tax, and then use a set of tax refund procedures such as false foreign exchange settlement and fictitious foreign trade contracts to defraud export tax rebates. In addition, the manufacturers who "supply" export companies are not ordinary "leather bag companies". These manufacturers have factories, workers and equipment. This is the usual method of tax fraud by foreign trade enterprises, so we should pay special attention to it. (4) "Flowers instead of trees" are purchased from small commodity wholesale markets, packaged and shipped out to sea. Before arriving at the destination, the export enterprise changed the name and price of the goods by fax, which not only defrauded China's export tax rebate, but also avoided paying high tariffs in the importing country. (V) Fund Operation of Tax Fraud Enterprises In the first case, in the case of real goods export, banks collect payment from foreign customer banks and remit foreign exchange to foreign trade companies for foreign exchange write-off. After receiving the remittance, foreign trade companies pay the money to manufacturers according to the amount of VAT invoices falsely issued by manufacturers (including tax refund), and the manufacturers remit the balance to designated private accounts after deducting the real transaction price and billing fees. In the second case, the payment record is falsely listed, and after receiving the settlement, the foreign trade enterprise deducts a certain percentage of the handling fee, and then remits the so-called payment to the manufacturer; The manufacturer remits the payment to the waste recycling company, and the rest is endorsed to relevant companies or personnel for cash withdrawal, so that the funds can be withdrawn; The recycling company will take out the money or remit it to a private account. In the third case, domestic and foreign collusion is adopted, the funds are operated according to normal trading methods, and the cash is withdrawn and returned to the overseas company after deducting relevant expenses. In addition, in terms of foreign exchange operation, tax fraud gangs contact and obtain foreign exchange through illegal channels in order to cover up the illegal facts of false goods circulation and make their goods export more convenient. In the process of implementation, foreign exchange is often collected from all parts of China, then remitted to banks in Hong Kong and Macao, and then foreign exchange promissory notes are issued from banks in the name of foreign investors to pay companies engaged in foreign exchange business in the Mainland, so as to realize the circulation of foreign exchange at home and abroad and fabricate the "real" illusion of earning foreign exchange through export. In this way, foreign exchange in the mainland will become "foreign exchange earning" as long as it passes through banks in Hong Kong and Macao. In fact, although the amount of foreign exchange has increased several times and dozens of times, the absolute value of foreign exchange has not increased. (VI) Types of goods for tax fraud The export tax refund goods are mainly labor gloves, furniture, machinery, electrical appliances, clothing, etc. with high export tax refund rate. (VII) Cross-regional and gang crimes Judging from the tax fraud cases investigated, such cases have the basic characteristics of multiple links involved, cross-regional joint crimes, specialization, networking and gang crimes. Second, the reason analysis (1) The low inspection rate of customs export goods provides an opportunity for criminals to falsely export. (2) The financial supervision system is not perfect. Taxpayers open multiple bank accounts, and huge sums of money are withdrawn through multiple accounts, which increases the supervision difficulty of tax authorities. (3) With the promulgation and implementation of the Foreign Trade Law, the number of foreign trade enterprises has increased excessively, and some enterprises are not aware of legitimate business operations. They are eager to open the market and earn foreign exchange, and the supervision of the competent authorities is weak, and criminals take the opportunity to defraud taxes. (d) Information from tax and customs authorities is not immediately available. (5) There are still loopholes in tax administration. First, due to the lack of supervision by the tax authorities, criminals cheat taxes by falsely issuing invoices for agricultural and sideline products and invoices for waste materials. Second, the daily supervision of tax revenue is not in place, tax authorities and tax administrators fail to dynamically and comprehensively grasp the production, operation and tax payment of enterprises, and the effect of tax assessment is not obvious enough to find clues of tax fraud in time. In particular, the audit work of the tax refund management department is still mainly focused on the audit of documents. Although the checks are carried out at different levels, some of them are limited to desk audit, especially the production and operation of export enterprises, so that some abnormal export enterprises can not be found in time. The third is the purchase invoice of agricultural and sideline products and the purchase invoice of waste materials not covered by the "Golden Tax Project". Fourth, the business of "two small receipts" is often cash transactions, and it involves thousands of households, so it is difficult to investigate and collect evidence. Fifth, the management of special invoices for value-added tax needs to be further strengthened, and some electronic information on export tax rebates lags behind. Sixth, the connection mechanism between the production and export of export goods, tax and tax refund is not perfect, which objectively provides convenience for tax fraud. Governance Countermeasures (1) The tax authorities should maintain a high degree of vigilance, pay close attention to the new situations, new problems and new features that have emerged after the reform of the export tax rebate mechanism, strengthen management and intensify supervision. First, it is necessary to strengthen the tax management of export goods, enhance the ability to prevent and crack down on export tax fraud, effectively strengthen scientific and refined management, and plug the loopholes in tax fraud. The second is to promote the use of electronic information of special VAT invoices to review export tax rebates. According to the needs of the reform of export tax rebate mechanism, we should strengthen the electronic information audit of special VAT invoices, strengthen the invoicing, authentication and information comparison of special VAT invoices, give full play to the role of Golden Tax Project in cracking down on tax fraud, and improve the efficiency and accuracy of export tax rebate. Third, on the basis of strengthening the daily desk review of "single review", further strengthen research, strive to explore the establishment of a strict early warning and monitoring mechanism for export tax rebates, improve the export tax rebate mechanism and tax rebate evaluation mechanism, conscientiously implement the post responsibility system and the law enforcement fault investigation system, strengthen the law enforcement supervision of export tax rebates, and find problems in time. The fourth is to use the invoices for the purchase of agricultural and sideline products and waste materials covered by the "Golden Tax Project", or use ordinary invoices in enterprises that use such invoices, and deduct the input tax with ordinary invoices. (2) Strengthen departmental cooperation and jointly crack down on tax fraud. Export tax rebate management is a systematic project, involving tax, finance, customs, foreign exchange and other departments and export enterprises. Only when all departments perform their duties, can we plug the loopholes of tax fraud from the source. Tax authorities should administer taxes according to law, strictly control the ranks, standardize management, intensify prevention and crackdown, and not give criminals an opportunity; According to the new situation, the financial department should actively explore new forms and methods to strengthen the supervision of export tax rebate with the tax department; The competent departments of foreign trade and economic cooperation should strengthen the management of export enterprises, educate and guide export enterprises to correct their business ideas and further standardize their import and export operations; Export enterprises should strengthen financial management, operate in good faith, pay taxes and refund taxes according to law. At the same time, all departments should further improve the law enforcement system, establish a strict law enforcement responsibility system, and clarify the responsibilities of customs, foreign exchange management departments and competent tax authorities. The customs shall ensure the authenticity of the export goods and the authenticity of the electronic information in the customs declaration form; The competent tax authority of the tax department shall ensure the authenticity of the electronic information of goods duty payment and special invoices and tax receipts, and the export tax refund authority shall be responsible for the consistency, completeness and effectiveness of the tax refund legal documents and electronic information provided by tax refund enterprises when approving tax refund. (three) actively promote the construction of port electronic law enforcement system. Increase scientific and technological investment in export tax rebate management, expand and integrate the functions of "golden customs" and "golden tax" projects, further improve the electronic information network system of export tax rebate, improve the efficiency of export tax rebate and prevent tax fraud.